Measuring Tax Efficiency

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dc.contributor.author	Raimondos-Møller, Pascalis	en_US
dc.contributor.author	Woodland, Alan D.	en_US
dc.date.accessioned	2009-02-04T10:27:40Z
dc.date.available	2009-02-04T10:27:40Z
dc.date.issued	2004-11-25T00:00:00Z	en_US
dc.identifier.uri	http://hdl.handle.net/10398/7534
dc.description.abstract	This paper introduces an index of tax optimality that measures the distance of some current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0, 1] number that reveals immediately how far the current tax configuration is from the optimal one and, thereby, the degree of efficiency of a tax system. We call this number the Tax Optimality Index. We show how the basic method can be altered in order to derive a revenue equivalent uniform tax, which measures the size of the public sector. A numerical example is used to illustrate the method developed. JEL Code: H21, H41. Keywords: Tax optimality index, excess burden, distance function. Authors Affiliations: Raimondos-Møller: Copenhagen Business School, CEPR, CESifo, and EPRU. Woodland: University of Sydney.	en_US
dc.format.extent	31 s.	en_US
dc.language	eng	en_US
dc.relation.ispartofseries	Working paper;2004-005	en_US
dc.subject.other	kep	en_US
dc.title	Measuring Tax Efficiency	en_US
dc.type	wp	en_US
dc.accessionstatus	modt04nov25 miel	en_US
dc.contributor.corporation	Copenhagen Business School. CBS	en_US
dc.contributor.department	Økonomisk Institut	en_US
dc.contributor.departmentshort	ECON	en_US
dc.contributor.departmentuk	Department of Economics	en_US
dc.contributor.departmentukshort	ECON	en_US
dc.idnumber	x656444451	en_US
dc.publisher.city	København	en_US
dc.publisher.year	2004	en_US
dc.title.subtitle	A Tax Optimality Index	en_US